How to apply – Form GST189: Rebate under reason code 5

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Form GST189: Rebate under reason code 5


How to apply

Filing methods

You can file a rebate application under reason code 5 online or by mail.

Direct deposit is available only for applications that are filed online.

Online

You can apply for this rebate in your CRA account.

GST/HST registrants can file their rebate application in:

  • My Business Account

  • Represent a Client

If you want to offset the amount owing on your GST/HST return by the amount of your rebate (by reporting the rebate amount on line 111 of your return), use the “File a return” service.

Otherwise, use the “File a rebate” service.

By mail

You can file by mail by filling out:

Form GST189, General Application for GST/HST rebates

If you are filing a GST/HST return by mail and claiming a rebate on line 111 of your return, send the rebate application with your return.

Otherwise, send it to:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE C1N 6A2

Filing deadline

You have to file your rebate application within four years after the end of the reporting period in which the tax became payable.

Documents to include

Include a complete list of all receipts and invoices you are claiming for the Part C for the period covered by filling out the application section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.

Include Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, with your application if it has not been previously sent and you want your rebate cheque mailed to a third-party address.





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Date modified:
2025-03-27